You may view the State of Nevada Department of Taxation's Personal Property Manuals at: www.tax.state.nv.us .
Locally Assessed Publications
At the top of the page, end of the second paragraph: click on Archive page by clicking here
Personal Property Manuals
Select the Personal Property Manual by year
According to Nevada Revised Statutes 361.227 Sec. 7(b), the Nevada Tax Commission shall, by regulation, establish standards for determining the cost of replacement of personal property of various kinds. The Nevada Administrative Code, Sections 361.134 through 361.139, describes the proper method for determining the taxable value of personal property.